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NY H82918




July 16, 2001

CLA-2-94:RR:NC:TA:349 H82918

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8040

Ms. Donna Marie Rudkoski
Patrick Powers Custom Brokers Inc.
27 Blake Avenue
Lynbrook, NY 11563-2505

RE: The tariff classification of a quilt and sham from China.

Dear Ms. Rudkoski:

In your letter dated June 22, 2001 you requested a classification ruling on behalf of Zheng Zhang USA, Inc.

You submitted samples of a twin size patchwork quilt and a standard size quilted sham. The shell of the quilt and sham is made from 100 percent cotton woven fabric. Both items are stuffed with polyester filler. Quilt stitching extends through all three layers of the quilt and the front panel of the sham. The sham features an overlapping flap closure. The face side of the quilt and sham feature a patchwork design that is created by sewing together various pieces of printed fabrics. The back portion of both items has a stripe print. The edges of the quilt are capped with a floral printed fabric.

The applicable subheading for the quilt will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.6 percent ad valorem.

The applicable subheading for the quilted pillow sham will be 9404.90.8040, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work other. The duty rate will be 4.6 percent ad valorem.

The quilt falls within textile category designation 362. The sham falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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